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All Journal Jurnal Ekonomi Syariah dan Bisnis Wahana Innovative: Journal Of Social Science Research Madani: Multidisciplinary Scientific Journal Jurnal Pengabdian Masyarakat Bangsa Journal of Law, Education and Business Jurnal Ilmiah Ekonomi dan Manajemen PENG: Jurnal Ekonomi dan Manajemen Journal of Sharia Business Management Jurnal Ekonomi dan Bisnis Joong-Ki Journal of Golden Generation Economic
Vientiany, Dini
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Analisis Pajak Penghasilan Pasal 24: Mekanisme Kredit Pajak Luar Negeri dan Implikasinya Mungkur, Ahmad Ramdhani; Humaira, Dinda Nurayuni; Berasa, Nurhikmah; Vientiany, Dini
Surplus: Jurnal Ekonomi dan Bisnis Vol. 3 No. 2 (2025): Januari-Juni 2025
Publisher : Yayasan Pendidikan Tanggui Baimbaian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71456/sur.v3i2.1298

Abstract

Pajak Penghasilan Pasal 24 merupakan salah satu ketentuan penting dalam sistem perpajakan di Indonesia yang memberikan perlindungan terhadap wajib pajak dalam negeri dari kemungkinan pengenaan pajak berganda atas penghasilan yang berasal dari luar negeri. Pasal ini memberikan hak bagi wajib pajak untuk mengkreditkan pajak yang telah dibayar atau terutang di luar negeri terhadap pajak yang terutang di Indonesia dalam tahun pajak yang sama. Artikel ini menyajikan kajian mendalam mengenai konsep, landasan hukum, subjek dan objek pajak, mekanisme pengkreditan, prosedur administratif, serta tantangan yang dihadapi dalam implementasi Pasal 24. Pembahasan juga dilengkapi dengan studi literatur dan referensi dari jurnal yang relevan untuk memberikan pemahaman yang utuh dan aplikatif bagi akademisi, praktisi, maupun wajib pajak.
Halal Tourism: Tambang Emas Baru Untuk Pariwisata di Indonesia Siregar, Kiki Hardiansyah; Vientiany, Dini; Efendi, Bakhtiar; Ritonga, Nazamuddin
Maro: Jurnal Ekonomi Syariah dan Bisnis Vol. 7 No. 1 (2024)
Publisher : Prodi Ekonomi Syariah Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/maro.v7i1.5138

Abstract

Tujuan penelitian ini untuk menganalisis produk baru dalam dunia pariwisata pasar industri serta menawarkan prospek wisata halal di Indonesia untuk memenuhi kebutuhan dan mengembangkan produk dan layanan Pariwisata halal melalui Biro perjalanan dengan menggunakan maskapai Halal, Hotel Halal dan makanan Halal. Indikator tersebut bisa menjadikan wisata indonesia ramah dan menjadi daya tarik wisata muslim ke indonesia. Metode yang digunakan dalam penelitian ini adalah Exploratory Research Design yaitu penelitian yang dirancang untuk menghasilkan pengetahuan dasar, mengklarifikasi isu-isu yang relevan, mengungkap variabel yang terkait dengan suatu masalah, dan mengungkap kebutuhan informasi. Hasil penelitian berdasarkan kuisioner dan wawancara telepon yang dilakukan di antara responden mengenai Pariwisata Halal, terlihat bahwa meskipun jenis pariwisata ini sedang booming di destinasi lain seperti Malaysia, namun beberapa responden belum mengetahui konsep baru ini. ini Meskipun Muslim telah berkontribusi pada salah satu pasar wisata terbesar di dunia, fokus pariwisata halal di Indonesia belum jelas dan untuk menyajikan perspektif Halal diperlukan dan untuk memberikan gambaran tentang pasar pariwisata halal melalui produk pariwisata halal. kesimpulan penelitian adalah ada peluang besar dalam penerapan konsep Pariwisata Halal. Dengan bertambahnya jumlah populasi Muslim dan wisatawan Muslim, segmen pasar ini diharapkan tumbuh cepat. Di sisi lain, peluang ini datang dengan tantangan besar. Tantangan-tantangan tersebut meliputi pengukuran hotel Islami, dan penerimaan serta penerapan konsep tersebut di kalangan pelaku bisnis perhotelan dan konsumen di Indonesia.
Implementasi Manajemen Organisasi Pemerintahan di Indonesia Vientiany, Dini; Ackmal, Muhammad Mulah; Rambe, Muhammad Zainuddin; Saputra, Risky
Innovative: Journal Of Social Science Research Vol. 4 No. 3 (2024): Innovative: Journal Of Social Science Research (Special Issue)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i3.12104

Abstract

Manajemen organisasi pemerintahan di Indonesia merupakan serangkaian proses dan praktik yang dirancang untuk mencapai tujuan pemerintahan secara efektif dan efisien, mencakup perencanaan, pengorganisasian, pengarahan, dan pengendalian sumber daya. Dan mengulas berbagai aspek utama dari manajemen organisasi pemerintahan di Indonesia, termasuk perencanaan melalui RPJMN, pengorganisasian struktur pemerintahan, pengarahan melalui kepemimpinan efektif, dan pengendalian melalui audit oleh BPK.Selain itu,artikel ini menyoroti penggunaan teknologi informasi dalam pemerintahan (e-Government) dan tantangan dalam implementasi manajemen organisasi seperti kompleksitas birokrasi dan korupsi. Faktor-faktor yang mempengaruhi kinerja organisasi pemerintahan di Indonesia meliputi kepemimpinan dan manajemen, struktur organisasi, budaya organisasi, komunikasi, kompetensi sumber daya manusia, teknologi dan infrastruktur, kebijakan dan regulasi, serta lingkungan eksternal.Memahami dan mengelola faktor-faktor ini sangat penting untuk meningkatkan kinerja dan pelayanan publik.Regulasi dan kebijakan yang mengatur manajemen organisasi pemerintahan di Indonesia, seperti UU ASN, PP Manajemen PNS, UU Administrasi Pemerintahan, Perpres Pengadaan Barang/Jasa, dan UU Pemerintahan Daerah, memastikan bahwa organisasi pemerintahan berfungsi dengan baik, transparan, dan akuntabel.Artikel ini juga membahas berbagai strategi manajemen pemerintahan, termasuk reformasi birokrasi, pengembangan sumber daya manusia, implementasi e-Government, penguatan sistem pengendalian intern, manajemen kinerja, partisipasi publik, transparansi, dan pengelolaan keuangan yang akuntabel. Implementasi strategi-strategi ini bertujuan untuk mencapai pemerintahan yang baik dan meningkatkan kinerja serta pelayanan publik di Indonesia.Dengan demikian, manajemen organisasi pemerintahan di Indonesia melibatkan berbagai aspek yang saling terkait dan membutuhkan koordinasi yang baik di antara berbagai instansi pemerintah. Implementasi yang efektif sangat penting untuk mencapai pemerintahan yang baik dan meningkatkan pelayanan publik kepada masyarakat.
The Implementation of a Business Feasibility Study at Warung Kopi Mandala Az Zahra, Fatimah; Siregar, Saniyah Dwi Putri; Lestari, Sri Dwi; Vientiany, Dini
Madani: Jurnal Ilmiah Multidisiplin Vol 4, No 1 (2026): February 2026
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18279774

Abstract

This study aims to evaluate the business feasibility study of Warkop Agam Mandala as a micro-enterprise in the culinary sector using a business feasibility study approach. The analysis covers market and marketing, legal, technical and operational, management, financial, sharia and halal aspects, as well as economic, social, and environmental aspects. The method applied in this study is descriptive, with data collection through observation, interviews with the owner, and a short survey of 50 respondents, mostly students. The findings of this study indicate that Warkop Agam Mandala has good market opportunities and clear consumer segmentation, affordable prices, menu choices that suit customer preferences, a strategic business location, adequate layout, and opening hours that align with customer visiting times. In terms of management and finance, this business is managed in a simple but efficient manner, and is able to generate net profits every month with a payback period of around 7 to 9 months. Overall, Warkop Agam Mandala was deemed feasible and has the potential for growth, with the caveat that improvements in legality and management are needed to ensure business sustainability.
Analisis Studi Kelayakan Bisnis Coffe Shop “GALIH” di Kota Medan Melalui Berbagai Aspek Vientiany, Dini; Baqis, Abelia Mita; Putri, Dinda Fitriyah Kholisoh Ahmadita; Fadilla, Tessa
Madani: Jurnal Ilmiah Multidisiplin Vol 3, No 12 (2026): January
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18161434

Abstract

This study aims to analyze the business feasibility of Coffee Shop Galih in Medan City through a business feasibility study approach. The research method used is descriptive qualitative with data collection techniques in the form of observation, interviews, documentation, and mini surveys. The analysis was conducted on market and marketing aspects, legal aspects, technical and operational aspects, human resource management aspects, and environmental aspects. The results of the study show that Coffee Shop Galih has good market opportunities with clear segmentation and an effective social media-based marketing strategy. From a legal perspective, the business has basic legality as an MSME, although it does not yet have full halal certification. The technical and operational aspects show a strategic location, adequate facilities, and a well-functioning operational system. From a management perspective, the simple but effective organizational structure supports the smooth operation of the business. Additionally, from an environmental perspective, Coffee Shop Galih has implemented adequate cleanliness and waste management practices. Based on the analysis results, Coffee Shop Galih is deemed viable for operation and development, with ongoing improvements needed in certain supporting aspects.
Analisis Studi Kelayakan Bisnis pada Usaha Chicken Holic Vientiany, Dini; Adhelia, Dhea Putri; Shaqina, Maheza; Ginting, Nabilah Azzahra Amin Br
Madani: Jurnal Ilmiah Multidisiplin Vol 4, No 1 (2026): February 2026
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18265419

Abstract

This study aims to evaluate the business feasibility of Chicken Holic, a modern crispy chicken outlet targeting students and young workers. The research methodology involves a comprehensive business feasibility study approach, covering various aspects such as market and marketing, legal, technical and operational, managerial, financial, sharia and halal, socio-economic, and environmental aspects. Information was collected through a survey of 57 respondents and analysis of relevant documents. The findings indicate that Chicken Holic is highly feasible from a financial perspective, with a BEP of 49 servings per day, a net profit of IDR 15,350,000 per month, an ROI of 614% per year, and an investment return period of 1.95 months. In terms of the market, 64.9% of respondents considered the product price to be standard and affordable. This business is also in line with sharia principles, as it uses halal-certified raw materials, has a positive social impact through the employment of local workers, and adopts environmentally friendly waste management practices. Based on the analysis conducted, Chicken Holic is deemed feasible to operate with significant growth potential.
Analisis Finansial dan Manajemen Risiko Dalam Studi Kelayakan Bisnis Syifa Laundry Vientiany, Dini; Harahap, Isnaini Nur; Prayoga, Muhammad Ilham; Hutasuhut, Syahnazwa Aiska Hidayat
Madani: Jurnal Ilmiah Multidisiplin Vol 4, No 1 (2026): February 2026
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18240738

Abstract

This study is motivated by the increasing competition in the laundry service business in urban areas, along with changes in lifestyle that demand practicality and time efficiency. These conditions require business owners to implement sound financial management and effective risk management to ensure business sustainability, particularly in the case of Syifa Laundry. The purpose of this study is to analyze the business feasibility of Syifa Laundry from financial and risk management aspects. This research employs a descriptive qualitative method with a business feasibility study approach, supported by direct observation, interviews with the business owner, and literature review from relevant journals and books. The results indicate that Syifa Laundry generates relatively stable revenue with higher customer demand on specific days. From the financial aspect, the business is able to cover its operational costs and reach the break-even point within approximately eight months after commencing operations. From the risk management aspect, Syifa Laundry has implemented simple yet effective measures in handling operational and service-related risks. Based on these findings, Syifa Laundry is considered feasible to operate and has potential for future development. Future research is recommended to incorporate more in-depth quantitative financial analysis and expand the scope of the study to achieve more comprehensive results.
Studi Kelayakan Usaha Martabak Queen sebagai Strategi Pengembangan Bisnis Kuliner Vientiany, Dini; Rahmayani, Elysa; Waznah, Faiza Zayani; Harahap, Fatimah Zahra Marahaini
Madani: Jurnal Ilmiah Multidisiplin Vol 4, No 1 (2026): February 2026
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18288118

Abstract

The culinary business in Indonesia is growing rapidly, driven by the increasing demand for practical and affordable ready-to-eat food. One culinary business that remains highly attractive is the martabak (martabak) business. This study aims to analyze the feasibility of the Martabak Queen business using a business feasibility study approach. The research method used is descriptive research, collecting primary data through a mini-survey using a questionnaire to 50 respondents, and secondary data obtained from direct observation of business activities. The feasibility analysis is conducted based on several key aspects: market and marketing, legal aspects, technical and operational aspects, and management aspects.The research results show that, from a market and marketing perspective, Martabak Queen has a clear target market with a high level of customer satisfaction, particularly regarding taste quality and price. Legally, the business has a Business Identification Number (NIB) and thus meets basic licensing requirements. Technical and operational aspects indicate that the business location, operating hours, and production capacity align with consumer demand patterns. Meanwhile, from a management perspective, the simple organizational structure is deemed effective in supporting smooth business operations. Based on these analysis results, it can be concluded that Martabak Queen is a viable business and has the potential for sustainable development.
Implementasi Studi Kelayakan Bisnis pada Produk Ayam Geprek Ibu Ita Vientiany, Dini; Purba, Fahrina Aulia; Sari, Mutia Indah; Damanik, Nayla Arnona
Madani: Jurnal Ilmiah Multidisiplin Vol 3, No 10 (2025): November
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18211571

Abstract

This study aims to analyze the implementation of a business feasibility study in the culinary business of Ayam Geprek Rumahan Ibu Ita located in Medan Timur. A business feasibility study is conducted to assess whether the business is feasible to operate and develop, particularly from the marketing aspect. This research uses a qualitative descriptive method with data collection techniques including direct observation and interviews with the business owner. The analysis employs the Segmentation, Targeting, and Positioning (STP) approach as well as the marketing mix strategy (4P), which consists of product, price, place, and promotion. The results indicate that Ayam Geprek Rumahan Ibu Ita has a clearly defined market segment, namely students, workers, and surrounding communities who prefer spicy food at affordable prices. The targeting and positioning strategies are appropriate to consumer characteristics, supported by product variety, competitive pricing, a strategic location, and simple yet effective promotional activities through social media. Based on these findings, it can be concluded that Ayam Geprek Rumahan Ibu Ita is feasible to operate and has strong potential for further development.
Analisis Dampak Ekonomi dan Sosial Usaha Kuliner UMKM terhadap Masyarakat Lokal: Studi Kelayakan Bisnis Abdar Dimsum Asmita, Andhini; Paluvi, Retno; Rezeki, Tri Putri; Vientiany, Dini
Madani: Jurnal Ilmiah Multidisiplin Vol 3, No 10 (2025): November
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18213745

Abstract

This study aims to analyze the economic and social impacts of the Abdar Dimsum MSME culinary business on the local community in the Mabar Hilir area, Medan City, based on a business feasibility study. The research method used is a qualitative method with a literature study approach, analysis of business feasibility study reports, and consumer survey data. The results show that Abdar Dimsum provides a positive economic impact through increased business owner income, daily turnover stability, and involvement in the local supply chain that creates an economic multiplier effect. From a social perspective, this business serves as an inclusive social interaction space by providing affordable food products for various levels of society, thereby supporting social inclusion and strengthening the relationship between business owners and consumers. Thus, the Abdar Dimsum MSME culinary business is not only business-friendly but also contributes sustainably to strengthening the economy and social cohesion of the local community.
Co-Authors Abdi Hasibuan, Ilaika Fauziah Ackmal, Muhammad Mulah Adhelia, Dhea Putri Andrerico, Vicky Febima Andriansi, Rini Angkasa, Pramuja Ashaari, Taslam Asmita, Andhini Az Zahra, Fatimah Baqis, Abelia Mita Batubara, Alwi Ardiansyah Putra Berasa, Nurhikmah Damanik, Nayla Arnona Deni Irawan, Deni Diningrat, Tyo Nugro Efendi, Bakhtiar Fadilla, Tessa Farried, Annisa Ilmi Ginting, Nabilah Azzahra Amin Br Harahap, Fatimah Zahra Marahaini Harahap, Ilfa Damayanti Andini Harahap, Isnaini Nur Humaira, Dinda Nurayuni Hutasuhut, Syahnazwa Aiska Hidayat Ilham Sembiring, M. Andreansyah Joefanny, Dedek Latipah, Salwa Mungkur, Ahmad Ramdhani Nasution, Alya Arianti Nasution, Julaika Nasution, Syairah Paluvi, Retno Prayoga, Muhammad Ilham Purba, Fahrina Aulia PUTRI WAHYUNI Putri, Dinda Fitriyah Kholisoh Ahmadita Putri, Dwita Agustina Rahmayani, Elysa Ramadani, Putri Rambe, Muhammad Zainuddin Rezeki, Tri Putri Riska, Maulia Ritonga, Nazamuddin Salsabil, Hafiz SAPUTRA, RISKY Sari, Mutia Indah Shaqina, Maheza Siregar , Yulianti Siregar, Kiki Hardiansyah Siregar, Saniyah Dwi Putri Sri Dwi Lestari Sugiarto, Angger Gumilang Syafrizal, Rodi Syahfitri, Nayla Novita Tafrijah , Murni Tanjung, Dewi Sundari Wahyuni, Nasya Waznah, Faiza Zayani Zalyanti, Cindy Aulia